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Explanations and Justifications conversion tables: Appendix - Part 100

The Explanations and Justifications Appendix lists current regulations that were previously cited at different sections of the regulations. The Appendix is designed to be used in conjunction with the citation index. To locate the Explanation and Justification (E&J) for the earlier cite, refer to the citation index as linked on this page.

Part 100, Subpart A: General Definitions

Current Regulation Previously Cited at:
100.2 - 100.6
100.3 (a)(3) 100.2
100.4 - 100.8
100.5 - 100.14
100.6 (a) 100.15
100.7 - 100.4
- (a)(1)(ii) 100.4(a)(1)(i)
- (a)(1)(iii)(A) 100.4(a)(1)(iii)(A)
- (a)(1)(iii)(B) 100.4(a)(1)(iii)(B)(1)-(2)
- (a)(2) 100.4(a)(2)
- (a)(4) 100.4(a)(1)(iii)(B)(6)
- (b)(1) 100.4(b)(1)
- (b)(2) 100.4(b)(8)
- (b)(13) 100.4(b)(11)
- (b)(14) 100.4(b)(12)
- (b)(20) 100.4(b)(15)
100.8 - 100.7
- (a)(1)(i)&(ii) 100.7(a)(1)(i)(A)-(C)
- (a)(1)(iii) 100.7(a)(1)(ii)
- (a)(1)(iv)(A) 100.7(a)(1)(iii)
- (a)(1)(iv)(B) 100.7(a)(1)(iii)(A)-(B)
- (a)(3) 100.7(a)(4)
- (b)(2) 100.7(b)(3)
- (b)(3) 100.7(b)(4)
- (b)(4)(i) 100.7(b)(5)(i)
- (b)(4)(ii) 100.7(b)(5)(ii)
- (b)(4)(iii) 100.7(b)(5)(iii)
- (b)(4)(iii)(A)(1)-(2) 100.7(b)(5)(iii)(A)(1)-(2)
- (b)(4)(iii)(B)(1)-(4) 100.7(b)(5)(iii)(B)(1)-(4)
- (b)(4)(iii)(C) 100.7(b)(5)(iii)(C)
- (b)(4)(iii)(D) 100.7(b)(5)(iii)(D)
- (b)(4)(v)-(vii) 100.7(b)(5)(v) (vii)
- (b)(5), (6) & (7) 100.7(b)(6) & (7)
- (b)(9) 100.7(b)(8) & (10)
- (b)(12) 100.7(b)(16)
- (b)(20) 100.7(b)(17)
- (b)(21)(i) & (ii) 100.7(b)(13)(i) (iii)
- (b)(22) 100.7(b)(10)
100.16 (b) 109.1(e)
100.19 - 100.9
100.20 - 100.11
100.33 - 110.10(b)

Part 100, Subpart B: Definition of Contribution

Current Regulation Previously Cited at:
100.51 (a) 100.7
- (b) 100.7(c)
100.52 (a) 100.7(a)(1)
- (b) 100.7(a)(1)(i)
- (b)(1) 100.7(a)(1)(i)(A)
- (b)(2) 100.7(a)(1)(i)(B)
- (b)(3) 100.7(a)(1)(i)(C)
- (b)(4) 100.7(a)(1)(i)(D)
- (b)(5) 100.7(a)(1)(i)(E)
- (c) 100.7(a)(1)(ii)
- (d)(1) 100.7(a)(1)(iii)(A)
- (d)(2) 100.7(a)(1)(iii)(B)
100.53 - 100.7(a)(2)
100.54 - 100.7(a)(3)
- (a) 100.7(a)(3)(i)
- (b) 100.7(a)(3)(ii)
- (c) 100.7(a)(3)(iii)
100.55 - 100.7(a)(4)

Part 100, Subpart C: Exception to Contributions

Current Regulation Previously Cited at:
100.71 (a) 100.7(b)
- (b) 100.7(c)
100.72 (a) 100.7(b)(1)(i)
- (b) 100.7(b)(1)(ii)
- (b)(1) 100.7(b)(1)(ii)(A)
- (b)(2) 100.7(b)(1)(ii)(B)
- (b)(3) 100.7(b)(1)(ii)(C)
- (b)(4) 100.7(b)(1)(ii)(D)
- (b)(5) 100.7(b)(1)(ii)(E)
100.73 - 100.7(b)(2)
100.74 - 100.7(b)(3)
100.75 - 100.7(b)(4)
100.76 - 100.7(b)(5)
100.77 - 100.7(b)(6)
100.78 - 100.7(b)(7)
100.79 - 100.7(b)(8)
100.8 - 100.7(b)(9)
100.81 - 100.7(b)(10)
100.82 (a)-(d) 100.7(b)(11)
- (e) 100.7(b)(11)(i)
- (e)(1)(i) 100.7(b)(11)(i)(A)(1)
- (e)(1)(ii) 100.7(b)(11)(i)(A)(2)
- (e)(2) 100.7(b)(11)(i)(B)
- (e)(2)(i) 100.7(b)(11)(i)(B)(1)
- (e)(2)(ii) 100.7(b)(11)(i)(B)(2)
- (e)(2)(iii) 100.7(b)(11)(i)(B)(3)
- (e)(2)(iv) 100.7(b)(11)(i)(B)(4)
- (e)(2)(v) 100.7(b)(11)(i)(B)(5)
- (e)(3) 100.7(b)(11)(ii)
100.83 - 100.7(b)(22)
100.84 - 100.7(b)(12)
100.85 - 100.7(b)(13)
100.86 - 100.7(b)(14)
100.87 - 100.7(b)(15)
- (a) 100.7(b)(15)(i)
- (b) 100.7(b)(15)(ii)
- (c) 100.7(b)(15)(iii)
- (d) 100.7(b)(15)(iv)
- (e) 100.7(b)(15)(v)
- (f) 100.7(b)(15)(vi)
- (g) 100.7(b)(15)(vii)
100.88 (a)-(b) 100.7(b)(16)
100.89 - 100.7(b)(17)
- (a) 100.7(b)(17)(i)
- (b) 100.7(b)(17)(ii)
- (c) 100.7(b)(17)(iii)
- (d) 100.7(b)(17)(iv)
- (e) 100.7(b)(17)(v)
- (f) 100.7(b)(17)(vi)
- (g) 100.7(b)(17)(vii)
100.9 - 100.7(b)(18)
100.91 - 100.7(b)(20)
100.92 - 100.7(b)(21)
100.93 (b)(3) 100.93(b)(1)(iii)
(c)(3) 114.9(e)(1)
- (c)(3)(i) 100.93(c)(1)
- (c)(3)(ii) 100.93(c)(2)
- (c)(3)(iii) 100.93(c)(3)
- (h) 100.93(g)
- (i) 100.93(h)
- (j) 100.93(i)

Part 100, Subpart D: Definition of Expenditure

Current Regulation Previously Cited at:
100.110 (a) 100.8(a)
- (b) 100.8(c)
100.111 (a) 100.8(a)(1)
- (b) 100.8(a)(1)(i)
- (c) 100.8(a)(1)(ii)
- (d) 100.8(a)(1)(iii)
- (e)(1) 100.8(a)(1)(iv)(A)
- (e)(2) 100.8(a)(1)(iv)(B)
100.112 - 100.8(a)(2)
100.113 - 100.8(a)(3)

Part 100, Subpart E: Exceptions to Expenditure

Current Regulation Previously Cited at:
100.130 (a) 100.8(b)
- (b) 100.8(c)
100.131 (a) 100.8(b)(1)(i)
- (b) 100.8(b)(1)(ii)
- (b)(1) 100.8(b)(1)(ii)(A)
- (b)(2) 100.8(b)(1)(ii)(B)
- (b)(3) 100.8(b)(1)(ii)(C)
- (b)(4) 100.8(b)(1)(ii)(D)
- (b)(5) 100.8(b)(1)(ii)(E)
100.132 - 100.8(b)(2)
- (a)-(b) 100.8(b)(2)(i)-(ii)
100.133 - 100.8(b)(3)
100.134 (a) 100.8(b)(4)
- (b) 100.8(b)(4)(i)
- (c) 100.8(b)(4)(ii)
- (d) 100.8(b)(4)(iii)
- (d)(1)(i) 100.8(b)(4)(iii)(A)(1)
- (d)(1)(ii) 100.8(b)(4)(iii)(A)(2)
- (d)(2)(i) 100.8(b)(4)(iii)(B)(1)
- (d)(2)(ii) 100.8(b)(4)(iii)(B)(2)
- (d)(2)(iii) 100.8(b)(4)(iii)(B)(3)
- (d)(2)(iv) 100.8(b)(4)(iii)(B)(4)
- (d)(3) 100.8(b)(4)(iii)(C)
- (d)(4) 100.8(b)(4)(iii)(D)
- (e) 100.8(b)(4)(iv)(A)
- (e)(1) 100.8(b)(4)(iv)(A)(1)
- (e)(2) 100.8(b)(4)(iv)(A)(2)
- (e)(3) 100.8(b)(4)(iv)(A)(3)
- (e)(4) 100.8(b)(4)(iv)(A)(4)
- (e)(5) 100.8(b)(4)(iv)(A)(5)
- (e)(6) 100.8(b)(4)(iv)(A)(6)
- (f) 100.8(b)(4)(iv)(B)
- (f)(1) 100.8(b)(4)(iv)(B)(1)
- (f)(2) 100.8(b)(4)(iv)(B)(2)
- (f)(3) 100.8(b)(4)(iv)(B)(3)
- (g) 100.8(b)(4)(iv)(C)
- (h) 100.8(b)(4)(iv)(D)
- (i) 100.8(b)(4)(iv)(E)
- (j) 100.8(b)(4)(iv)(F)
- (k) 100.8(b)(4)(v)
- (l) 100.8(b)(4)(vi)
- (m) 100.8(b)(4)(vii)
100.135 - 100.8(b)(5)
100.136 - 100.8(b)(6)
100.137 - 100.8(b)(7)
100.138 - 100.8(b)(8)
100.139 - 100.8(b)(9)
100.14 - 100.8(b)(10)
100.141 - 100.8(b)(11)
100.142 (a)-(d) 100.8(b)(12)
- (e) 100.8(b)(12)(i)
- (e)(1)(i) 100.8(b)(12)(i)(A)(i)
- (e)(1)(ii) 100.8(b)(12)(i)(A)(ii)
- (e)(2) 100.8(b)(12)(i)(B)
- (e)(2)(i) 100.8(b)(12)(i)(B)(1)
- (e)(2)(ii) 100.8(b)(12)(i)(B)(2)
- (e)(2)(iii) 100.8(b)(12)(i)(B)(3)
- (e)(2)(iv) 100.8(b)(12)(i)(B)(4)
- (e)(2)(v) 100.8(b)(12)(i)(B)(5)
- (e)(3) 100.8(b)(12)(ii)
100.143 - 100.8(b)(24)
100.144 - 100.8(b)(13)
100.145 - 100.8(b)(14)
100.146 - 100.8(b)(15)
100.147 - 100.8(b)(16)
- (a) 100.8(b)(16)(i)
- (b) 100.8(b)(16)(ii)
- (c) 100.8(b)(16)(iii)
- (d) 100.8(b)(16)(iv)
- (e) 100.8(b)(16)(v)
- (f) 100.8(b)(16)(vi)
- (g) 100.8(b)(16)(vii)
100.148 - 100.8(b)(17)
100.149 - 100.8(b)(18)
- (a) 100.8(b)(18)(i)
- (b) 100.8(b)(18)(ii)
- (c) 100.8(b)(18)(iii)
- (d) 100.8(b)(18)(iv)
- (e) 100.8(b)(18)(v)
- (f) 100.8(b)(18)(vi)
- (g) 100.8(b)(18)(vii)
100.15 - 100.8(b)(19)
100.151 - 100.8(b)(20)
100.152 (a) 100.8(b)(21)(i)
- (b) 100.8(b)(21)(ii)
- (c) 100.8(b)(21)(iii)
- (c)(1) 100.8(b)(21)(iii)(A)
- (c)(2) 100.8(b)(21)(iii)(B)
100.153 - 100.8(b)(22)
100.154 - 100.8(b)(23)